This commentary summarizes the contributors’ views on the various questions asked in the PCAOB Staff Consultation Paper

Abernathy, John L.

Hackenbrack, Karl E.

Joe, Jennifer R.

Pevzner, Mikhail

Wu, Yi-Jing

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Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements

SUMMARY
               Recently, the Public Companies Accounting Oversight Board (PCAOB) solicited public comments on its Staff Consultation Paper Auditing Accounting Estimates and Fair Value Measurements. This commentary summarizes the contributors' views on the various questions asked in the PCAOB Staff Consultation Paper. Our comments submitted to the PCAOB appear below.
               Data Availability: The invitation to comment (which invited comments through November 4, 2014), with links to the consultation paper, is available at: http://pcaobus.org/Standards/Pages/SCP _ Accounting _ Estimates _ Fair_Value.aspx</jats:p

John Abernathy

Karl E. Hackenbrack

Jennifer R. Joe

Mikhail Pevzner

Yi-Jing Wu

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Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, <i>Auditing Accounting Estimates and Fair Value Measurements</i>

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements

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